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              -  Home 
              -  The Taxation of Railroad Retirement Act Annuities 
              -                   Section E - Taxed Under United States Citizen or Nonresident Alien Rules              

## Topics

-  Section A - Taxation of RRA Annuities under Federal Income Tax Laws 
-  Section B - How RRA Annuity Component Payments are Taxed  
-  Section C - Payments That are Not Taxable 
-  Section D - Employee Contribution (EEC) Amount 
-  Section E - Taxed Under United States Citizen or Nonresident Alien Rules 
-  Section F - Tax Withholding and Railroad Retirement Annuities 
-  Section G - RRA Annuity Repayments 
-  Section H - Taxable Payments to Non-Annuitants 
-  Section I - Annual Railroad Retirement Act (RRA) Tax Statements 
-  Section J - Social Security Benefits Paid By the RRB 
-  Section K - Additional Information 

 

The rules under which individuals are taxed impact both tax withholding and tax statement reporting. Railroad retirement annuitants are taxed under United States citizen rules or under nonresident alien rules.

For Federal income tax purposes, the "United States" consists of the 50 States and Washington, D.C.

An "unknown individual" is someone who has not provided the RRB with citizenship and residence information.
                        - Taxed as United States (U.S.) Citizens    	Individuals taxed as U.S. citizens are:	                           - Known  citizens of the United States, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, or American Samoa, or
                          - Unknown  individuals physically residing in the United States, Guam, or the Commonwealth of the Northern Mariana Islands.     Note  - Most annuitants taxed as U.S. citizens are unknown individuals physically residing in the United States.    		Any such individual who plans a change of address   outside  the 50 States, Washington D.C., or Guam, should file Form RRB 1001, Nonresident Questionnaire,  before  making the address change. Failure to establish citizenship and residence information will result in assumed nonresident alien taxes being with-held from the individual's railroad retirement annuity payments. 
                        - Taxed as Nonresident Aliens (NRAs) of the United States    	Individuals taxed as NRAs of the United States are:	                           - Known  citizens of countries  **other than**  the United States, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, or American Samoa who  are also known  to be bona fide residents of countries  **other than**  the United States, Guam, or the Common-wealth of the Northern Mariana Islands, or
                          - Unknown  individuals residing  **outside**  the United States, Guam, and the Commonwealth of the Northern Mariana Islands. 

   

**‹** Section D - Employee Contribution (EEC) Amount
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Section F - Tax Withholding and Railroad Retirement Annuities **›**

   

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								Last updated: 04/24/2023